Montana Code 61-10-215. Additional tax by municipalities prohibited — exceptions
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61-10-215. Additional tax by municipalities prohibited — exceptions. Municipalities shall not levy, assess, collect, or charge any additional tax upon any carrier of persons or property for hire, except as provided by law. However, no carrier shall be exempt hereby from paying a parking, curb, or ad valorem property tax levied by any municipality.
Terms Used In Montana Code 61-10-215
- For hire: means an action performed for remuneration of any kind, whether paid or promised, either directly or indirectly, or received or obtained through leasing, brokering, or buy-and-sell arrangements from which a remuneration is obtained or derived for transportation service. See Montana Code 61-1-101
- Property: means real and personal property. See Montana Code 1-1-205